Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU

Cover of Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU

An Empirical Analysis of Italian Listed Companies’ Behavior

Synopsis

The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the volun...

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Table of contents

(9 chapters)
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Cover of Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU
DOI
10.1108/9781839825040
Publication date
2020-06-04
Author
ISBN
978-1-83982-505-7
eISBN
978-1-83982-504-0